In May, Bundy Company's idle capacity variance was zero while spending variance was 9000 unfavorable. In June, Idle capacity variance was 5,000 favorable while spending variance was zero. Actual FOH for the month of May was $46,000 at actual capacity of 12,000 hours, whereas actual FOH for the month of June was $56,000 at actual capacity of 15,000 hours. Compute Fixed FOH and Variable FOH rate